The Netherlands Environmental Tax is based on a 50/50 calculation on energy and carbon content. The tax is collected on energy sources which are used as fuels. Fuel used as a raw material or feedstock is not subject to this tax. Coal used for electricity production is exempted from the tax. The taxes on other energy products are transferred to the energy tax (natural gas, blast furnace gas, cokes oven gas, refinery gas, coal gas, coal gasification gas) and to the excise duties on mineral oils (gasoline, light fuel oil, diesel/gasoil, heavy fuel oil, LPG). The tax on coal is imposed on the parties that extract, produce or import these coals and subsequently use it as fuel or transfer it to others for domestic use as fuel.
